Putra, Yoda Dwi (2014) PENGARUH PERPUTARAN PERSEDIAAN BARANG JADI TERHADAP PROFITABILITAS PADA PT. FAJAR SURYA WISESA TBK. S1 thesis, Universitas Pendiudikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh perputaran persediaan barang jadi terhadap profitabilitas pada PT. Fajar Surya Wisesa Tbk., dimana profitabilitas diproksikan oleh Return on Assets (ROA). Metode penelitian yang digunakan adalah metode deskriptif asosiatif. Adapun teknik pengumpulan data yang digunakan adalah metode dokumentasi. Data berupa laporan keuangan dan laporan tahunan yang diperoleh dari situs resmi PT. Fajar Surya Wisesa Tbk. Pengolahan data dalam penelitian ini menggunakan perhitungan statistik korelasi Pearson Product Moment, selanjutnya dilakukan pengujian korelasi menggunakan uji t dengan tingkat signifikansi 5%. Berdasarkan hasil pengolahan data, diketahui rata-rata perputaran persediaan barang jadi perusahaan pada tahun 2004-2013 sebesar 17,71 kali, sedangkan rata-rata profitabilitas perusahaan pada tahun 2004-2013 sebesar 1,98%. Berdasarkan pengujian statistik diperoleh hasil bahwa perputaran persediaan barang jadi tidak berpengaruh terhadap profitabilitas. Kata Kunci: Perputaran Persediaan Barang Jadi, Profitabilitas. This research aims to discover the influence of finished goods inventory turnover on profitability at PT. Fajar Surya Wisesa Tbk., which profitability is stated by Return Of Assets (ROA). The method used in this research is descriptive associative method. As for data collection technique used is documentating method. Financial statement and annual report needed were obtained from PT. Fajar Surya Wisesa Tbk. official website. This research used statistical calculation of correlation Pearson Product Moment for data processing, and then doing corellation testing used t-test with 5% significance level. Based on the research, it is known that the average of company finished good inventory turnover in 2004-2013 is 17,71 times, while the average of company profitability in 2004-2013 is 1,98%. The results obtained based on the statistical testing is finished goods inventory turnover has not influence on profitability, Keyword: Finished Goods Inventory Turnover, Profitability.
| Item Type: | Thesis (S1) |
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| Additional Information: | No.Panggil: S PEA PUT p-2014 |
| Uncontrolled Keywords: | Perputaran Persediaan Barang Jadi, Profitabilitas |
| Subjects: | L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | DAM STAF Editor |
| Date Deposited: | 27 Feb 2015 07:37 |
| Last Modified: | 27 Feb 2015 07:37 |
| URI: | http://repository.upi.edu/id/eprint/13569 |
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